Sales tax refunds provided for qualifying individuals.

HF 165 creates a sales tax refund program for qualifying Minnesota residents. It allows individuals with a serious illness expected to last 12+ months (confirmed by Social Security or a state medical review team) who also receive disability financial assistance to claim a refund equal to their previous year's sales tax paid. Applicants must submit an annual form verifying their tax payments and qualifying status to the commissioner. The program requires annual state funding and takes effect January 1, 2026. This bill directly affects Minnesotans receiving disability benefits who paid sales tax on essential goods.